This programme is suitable for individuals who wish to acquire the knowledge and skills necessary to maintain payroll records manually and on computer in a small to medium sized organisation.
Catherine McCarthy is a Certified Public Accountant, Certified Tax Adviser from CPA and Griffith College, holds a Certificate in Business Studies from Cork Institute of Technology, and is a Fellow of the Institute of Accounting Technicians in Ireland. Catherine has over twenty years experience working in an accounting practice: completing accounts, tax returns, vat returns and payroll for sole traders, partnerships, companies and companies limited by guarantee; and is an expert tutor in accounting and taxation. https://www.linkedin.com/in/catherine-mccarthy-cpa-ctax-fiati-b32118125/
- Studying online will require a PC/laptop with reliable broadband and a basic IT knowledge. How does online study work?
- Learners aged 18 and over.
- No previous experience required.
- Find out more about the type of people who take our courses.
Course costs already include QQI certification.
Course full for this term.
Study online with live video-conferencing on Google Meet, email tutor support, free Google Docs and Microsoft Office Online, and your study notes and course materials online on Moodle. How do online classes work?.
Times: 18:30 to 21:30
Duration: 12 Weeks
Starting: Monday, 25 January 2021
Price: €200.00, *€190.00 with online discount, €140.00 for Social Welfare, €140.00 for Old Age Pension recipients, €120.00 for current and just graduated Mallow College day students. (Course costs already include QQI certification.)
- Learn how to use both Thesaurus Payroll Manager and Sage Micropay.
- Explain the key terminology associated with personal taxation in preparing and maintaining payroll records both manually and on the computer.
- Outline the advantages and disadvantages of a computerised system over a manual one for payroll processing purposes.
- Process the payroll for employee(s), using manual and computerised systems, under the cumulative tax system, to include; various elements of gross pay, holidays, unpaid leave, cut-off points, credits, all statutory and non-statutory deductions.
- Process the payroll for employee(s), under the emergency and temporary tax systems and subsequent transfer to the cumulative tax system.
- Demonstrate the changes in personal tax due to various factors to include; mid-year commencement and leaving of employment, changes in credits, refunds.
- Extract information from completed records to prepare all necessary mid-year and year end tax forms for employees.
- Extract information from completed records to prepare all necessary end-of-period and year end returns and tax forms for the Revenue Commissioners.
- Assess the effect of using alternative assessment methods to calculate the annual tax liability of married couples.
- Analyse the impact of changes in legislation on personal tax and take-home pay by comparing two tax years.
- Print a selection of reports after backing up computerised data on a suitable medium.
- Official QQI specifications and assessment breakdown: QQI 5N1546 Payroll Manual and Computerised, Level 5